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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi An-Nizam: Jurnal Bakti Bagi Bangsa
Vita Aprilina
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PERLUASAN CAKUPAN PASAR UMKM MELALUI DIGITAL MARKETING Ary Armianto; Vita Aprilina; Hadi Mahmudah; Annafi Indratama
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3434

Abstract

In the midst of the COVID-19 pandemic, many new SMEs have sprung up. In order to help MSME compete, MSME need to know about importance of using digital marketing so MSME could get better sales activities. Also providing assistance for MSME to learn how creating business account in digital marketing, in this case writer use instagram business. The program that has been carried out is outreach to MSMEs, providing material on what digital marketing is and providing material on types of digital marketing applications and practicing business Instagram account creation via Zoom. the activity was held on March 9, 2022 on Jl. Graha Harapan Rw 14, Mustika Jaya Subdistrict, Mustika Jaya Village, Bekasi City. the method used is to provide material about what digital marketing is and the types of digital marketing through whatsapp groups, as well as to practice creating business instagram accounts via zoom. The impact of this activity is that people can understand what digital marketing is and the benefits that can be obtained and people has the will to start using digital marketing.
PEMANFAATAN BUDIDAYA MAGGOT LALAT BSF UNTUK PAKAN TERNAK DI DUSUN CITEUREUP I Renadi Rifki Hanafi; Vita Aprilina; Yuha Nadhirah Qintharah
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5443

Abstract

Tanpa disadari masyarakat, sampah rumah tangga akan menumpuk dan akan terus bertambah tanpa penanggulangan yang efektif. Akibatnya akan timbul masalah yang dianggap cukup serius bagi lingkungan dan kesehatan masyarakat itu sendiri. Permasalahan yang akan muncul adalah masih kurangnya pemanfaatan limbah sampah khususnya sampah organik yang masih belum optimal dari lingkup sampah rumah tangga padahal sampah organik dapat dimanfaatkan sebagai media budidaya lalat maggot BSF yang masyarakat sekitar mungkin belum mengenalnya. Tujuannya untuk menjawab permasalahan sampah dengan solusi mengurangi sampah organik yang dibuang langsung oleh masyarakat. Target yaitu masyarakat Desa Kutamukti khususnya Dusun Citeureup I Metode yang digunakan berisi kegiatan sosialisasi, pelatihan dan pendampingan atau evaluasi kepada masyarakat tentang pemanfaatan budidaya maggot BSF sebagai pakan ternak dan unggas serta dapat menambah nilai ekonomi bagi masyarakat sekitar, misalnya dengan menjual maggot. Hasil yang diharapkan dari kegiatan ini adalah memberikan manfaat dan nilai jual maggot lalat BSF dengan memanfaatkan sampah organik rumah tangga. Selain dapat mengurangi volume sampah yang mencemari lingkungan, hasil budidaya berupa larva lalat BSF juga dapat mengurangi ketergantungan peternak dan unggas yang mengandung bahan kimia.
DAMPAK PER-24/PJ/2012 PADA PENERIMAAN NEGARA DARI SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DAN JUMLAH PENGUSAHA KENA PAJAK YANG MEMBAYAR PPN DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI SELATAN Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to determine whether there is statistically different in Value Added Tax Income and the number of VAT Taxable Entrepreneurs in the period before (April 1st 2011 – March 31st 2013) and after (April 1st 2013 – March 31st 2015) the enactment of Per-24/PJ/2012. The sample of this study is all Deposit Letters (Surat Setoran Pajak) and list of taxable entrepreneurs at Bekasi Selatan Tax Office. T-test is used to answer the hypothesis. The results show that there is a difference in Value Added tax Income and the number of VAT Taxable Entrepreneurs that paying VAT for the period before and after the enactment of Per-24/PJ/2012.
Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace Terhadap Tax Avoidance Novi Sundari; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The method used is descriptive quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first performed with Microsoft Excel then processed using SPSS softwere 17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.
Pengaruh Latar Belakang Pendidikan, Usia, Peredaran Usaha, Lama Usaha, Dan Pemahaman Pengusaha UMKM Terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan Anastasia Rachmawati; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.936

Abstract

The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression. The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1334

Abstract

The purpose of this study is to obtain empirical evidence of the efficiency of value added(VAICTM) with the major components of a firm’s resource base (physical capital, human capitaland structural capital) and dimensions of financial banks performance: capital: CAR, aseetsquality: NPL, earnings: ROA, liquidity: LDR. The population of the study is the listed banks on Indonesia Stock Exchange period 2008until 2010. Determination of the sample in this study is carried out by using the method ofpurposive sampling. The hypotheses are tested using multiple regression analysis. The results show that: intellectual capital is measured from human capital (VAHU)positive significant influential to financial performance with CAR and LDR, negative significantinfluential to financial performance with NPL and ROA, not influential to financial performancewith LDR. Intellectual capital is measured from structural capital (STVA) positive significantinfluential to financial performance with NPL and ROA, negative significant influential tofinancial performance with LDR, not influential to financial performance with CAR. Intellectualcapital is measured from physical capital (VACA) positive significant influential to financialperformance with NPL, negative significant influential to financial performance with CAR andLDR, not influential to financial performance with ROA
Pengaruh Perencanaan Pajak, Asimetri Informasi Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Aura Azzahra; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10200

Abstract

ABSTRACT The analysis here has a direction that shows the effect of tax planning, information asymmetry and deferred tax expense on earnings management in non-cycle consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The method used in this analysis is quantitative method. The sample in this analysis uses purposive sampling method, where the population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the period 2020-2022. Based on the results of this analysis, it is found that tax planning has a positive impact on earnings management, while information asymmetry and deferred tax expense have no impact on earnings management. Keywords: tax planning, information asymmetry, deferred tax expense, earnings management
Co-Authors Anastasia Rachmawati Annafi Indratama Ary Armianto Aura Azzahra hadi mahmudah Novi Sundari Renadi Rifki Hanafi Yuha Nadhirah Qintharah